The Internal Revenue Service (IRS) reported that it
expended $60.6 million on Office of
National Drug Control Policy (ONDCP)-related activities and participated in 462
ONDCP-related
cases that resulted in convictions in Fiscal Year (FY) 2009.Based on our review, nothing came to our
attention that caused us to believe that the assertions in the Detailed Accounting Submission and Performance Summary
Report (the
Report) are not presented in all material respects in accordance with
ONDCP-established criteria.Complete and
reliable financial and performance information is critical to the IRS’ ability
to accurately report on the results of its operations to both internal and
external stakeholders, including taxpayers.

WHY TIGTA DID THE AUDIT

This review was conducted as required by the ONDCP
and the ONDCP Circular: Drug Control Accounting, dated May 1,
2007.The National Drug Control Program
agencies are required to submit to the Director of the ONDCP, not later than
February 1 of each year, a detailed accounting of all funds expended (the ONDCP
Circular requires amounts obligated) during the previous fiscal year.Agencies also need to identify and document
performance measure(s) that justify the results associated with these
expenditures.

The Chief Financial Officer, or another accountable
senior level executive, of each agency for which a Detailed Accounting Submission
is required, shall provide a Performance Summary Report to theDirector
of the ONDCP.Further, the Circular
requires that each report be provided to the agency’s Inspector General for the
purpose ofexpressing aconclusion about the
reliability of each assertion made in the report prior to its submission.

WHAT TIGTA FOUND

Based on our review,
nothing came to our attention that caused us to believe that the assertions in
the Report are not presented in all material respects in accordance with
ONDCP-established criteria.The IRS
reported that it expended $60.6 million on ONDCP-related activities and
completed 652 ONDCP-related investigations in FY 2009.For FY 2009, the IRS also reported it
participated in 462 ONDCP-related cases that resulted in convictions.

In
addition, based on a recommendation in our FY 2008 attestation report, the IRS
informed us that it adjusted its year-end performance information for FY 2009
to include only cases that occurred in FY 2009.Our review of the IRS’ Performance Summary Report for FY 2009 did not
identify any cases reported that did not occur in FY 2009.

WHAT TIGTA RECOMMENDED

TIGTA
made no recommendations as a result of the work performed during this review.IRS management agreed with the facts and
conclusions presented in this report.

READ THE
FULL REPORT

To view the report, including
the scope, methodology, and full IRS response, go to: